Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2037: Transfers taking effect at death
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possession or enjoyment of the property can, through ownership of such interest, be obtained only by surviving the decedent, and the decedent has retained a reversionary interest in the property (but in the case of a transfer made before October 8, 1949 , only if such reversionary interest arose by the express terms of the instrument of transfer), and the value of such reversionary interest immediately before the death of the decedent exceeds 5 percent of the value of such property. may return to him or his estate, or may be subject to a power of disposition by him,
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